TaxSlayer Guide for Colorado Revised 1/5/2019. Table of Contents. Tax Year 2018

Size: px
Start display at page:

Download "TaxSlayer Guide for Colorado Revised 1/5/2019. Table of Contents. Tax Year 2018"

Transcription

1 Table of Contents Tax Year 2018 Adding the Colorado return...2 Colorado resident main menu...3 Colorado part-year resident main menu...5 Colorado non-resident main menu...6 Income Subject to Tax...7 Colorado Tax Forms...8 CO Taxpayer information...8 Taxable income...8 Payments withholding & estimated Credits Refund Prepayments for next year and donations Tax due Third party designee DR 0104AD Subtractions from Income State Income Tax Refund Government Interest Other subtractions Form 104CR Credits Part I Refundable Credits Part II Taxes Paid to Another State Part III Other Credits DR 0104US Consumer Use Tax Reporting Schedule DR 0104PTC Property Tax Credit Filing an extension Amended returns Selected Topics Railroad Retirement Board pensions Early pension distribution not subject to penalty CO withholding on 1099-DIV/OID/INT State sales tax deduction on Schedule A Part-year income, adjustments and credits Form 104PN Subtractions from income issue State income tax payments current year State income tax payments for next year Estimated payment vouchers State income tax refund Index /5/2019 Page 1

2 Adding the Colorado return TaxSlayer Guide for Colorado After completing the Federal return, click on the State Section menu item and then Add State Return. Then, select Colorado from either the map or the text drop down selector box Next, select the type of return to be created This will take you to the state main menu for the residency type (next 5 pages) 1/5/2019 Page 2

3 Colorado resident main menu TaxSlayer Guide for Colorado For many taxpayers, all necessary information is carried to the state form and all is needed is to click Continue. Additions to income, see next page. Subtractions from income, see DR104AD on page 15 For Credits, see page 11 For Payments, see page 10 and 37 For Tax see page 23 For Misc Forms see page 14, 25 and 39 Answer the presented questions, which may differ depending on the return type. Supporting Documentation is Mail With DR-1778 until document scanning is made available (this question now is asked when you start the return). 1/5/2019 Page 3

4 Additions to Income is rarely used. This carries to line 3 on CO Form 104 and TaxSlayer already inserts the more common entries on line 3 when entered in the Federal Section. (i.e., see page 8 regarding non-colorado municipal bonds) 1/5/2019 Page 4

5 Colorado part-year resident main menu TaxSlayer Guide for Colorado TaxSlayer does not calculate any income figures for a part-year resident. You will need to use a worksheet to calculate each income entry as you enter it in the Federal return so that you can accurately fill out the state return. Determine the dates of residence in Colorado before you do the Federal return. For tax year 2017, TaxSlayer removed access to the Subtractions from income screen and simply defaults to 20K/24K. This is an issue if the total of those subtractions exceed that amount due to PERA, Railroad Retirement, or other subtractions. See the discussion on page 35. Also, if the other state(s) involved also have state income tax returns to be completed, they are out of scope for us. Do not add them in TaxSlayer because there are usually questions that must be answered before you can proceed. At the very least, you will need to fill in the Basic Information, - see page 35 and the Income Subject to Tax screen see page 36. Other options are the same as for a resident. 1/5/2019 Page 5

6 Colorado non-resident main menu TaxSlayer Guide for Colorado If a person earns income in Colorado, they must pay Colorado tax on that income. This amount then is usually a tax credit on their home state s tax return. Most of the forms that branch from the main menu are the same as the part-year resident forms. At the very least, you will need to fill in the Basic Information and the Income Subject to Tax screen see page 7. Other options are the same as for a resident however many will not apply. Supporting Documentation is Mail With DR-1778 until document scanning is made available. 1/5/2019 Page 6

7 Income Subject to Tax For both part-year resident and nonresident, you will have to manually enter the proper amounts on this TaxSlayer page. Tip: Keep track of the Colorado portion as you enter the amounts in the Federal Section. Wages from W-2 show the amount earned in the state(s) when entered in the Federal Section. TaxSlayer uses that information to determine the state s part year income amount. All other income, adjustments and credits must be manually determined and may not always be the percent of the year in the state. See the later discussion on this in the Special Topics part of this document on page 34. 1/5/2019 Page 7

8 Colorado Tax Forms CO 104 Taxpayer information Names and address are populated by TaxSlayer. This information is entered in the final e-file section tab area. Taxable income Lines 1-4 are completed by TaxSlayer. Federal Section > Income > Interest and Dividends > Tax Exempt Tax exempt interest and dividends carry to line 3 from the Federal forms if taxable in Colorado (eg: other state municipal bonds) Line 5 is completed by using the CO DR 0104AD form. See page 15. 1/5/2019 Page 8

9 OOS OOS Lines 8 and 9 are Out of Scope although supported by TaxSlayer. For line 11, see Form 104CR on page 21. For line 14, see Use Tax (unpaid sales tax) on page 23. For Enterprise Zone Credit, select from the Credits menu. All except the Contribution to Enterprise Zone Administrator Credit are OUT OF SCOPE. Contribution Carry-over is OUT OF SCOPE. Only enter the amount that was contributed this year. 1/5/2019 Page 9

10 Payments withholding & estimated Lines are completed by TaxSlayer. See the page 37 for more information. Line 19 is entered on the TaxSlayer state Payments page. See also, page 25 for filing an extension. Line 20 is entered on the TaxSlayer Payments > Prepayments page (not shown). These prepayments are made on behalf of the taxpayer and rarely seen in tax aide: 104BEP Colorado nonresident Beneficiary Estimated Income Tax Payment DR 0108 Nonresident Partner/Shareholder Agreement DR 1079 Payment of Withholding Tax on Certain Colorado Real Property Interest Transfers We do not figure interest and penalties. If more than $1,000 is owed, notify the taxpayer that Colorado may send a bill for this. 1/5/2019 Page 10

11 Credits Lines 21 and 22 are Out of Scope. TaxSlayer does not support forms DR 1305G or DR Line 23 completed by TaxSlayer. See page 19 on credits. 1/5/2019 Page 11

12 Refund TaxSlayer completes most lines. Line 27 designate part of the refund to the next tax year. Prepayments for next year and donations Line 28 designate voluntary contributions. This creates the CO DR 0104CH form. TIP: Check last year s Colorado state tax return to see if such contributions were made and include them in this year s Federal Schedule A charitable contributions. Click to bring up the voluntary contributions list (not shown) 1/5/2019 Page 12

13 Tax due Tax penalties and interest are Out of Scope. TaxSlayer should not create entries for them. Inform the taxpayer that the CO Dept of Revenue may assess the penalty if they owe more than $1,000. 1/5/2019 Page 13

14 Third party designee DO NOT enter any Tax-Aide person as a third party designee (unless it s your friend/relative for whom you are preparing taxes and wish to be so designated.) From the Colorado main menu, select Miscellaneous Forms > Third party Designee. 1/5/2019 Page 14

15 DR 0104AD Subtractions from Income State Income Tax Refund Federal Section > Income > State and Local Refunds TaxSlayer automatically completes the state refund amount claimed as taxable on Form Use the Bypass State Refund Worksheet if you don t have last year s return available or if you are using the Refund Calculator. Use the TaxSlayer calculator if you do have last year s return. (It may not give the best result if the Federal taxable income was 0 or if the taxpayer made estimated state tax payments. See the discussion later on state refunds, page 40.) 1/5/2019 Page 15

16 Government Interest Federal Section > Income > Interest and Dividends > TaxSlayer completes line 2 from entries in the Federal Interest income page. There s also a similar box on the Dividend income page (not shown) 1/5/2019 Page 16

17 Other subtractions TaxSlayer completes lines 3 and 4 from 1099-Rs and 1099-SSAs that have been entered. But see page 31 on early distributions. If a taxpayer has sold an asset that was acquired on or after 5/9/1994 and held for at least 5 years, consider this credit. It includes stock in a Colorado company, and home or land sales (which may be within or outside Colorado if taxed by Colorado). OOS TaxSlayer completes line 7 from the Federal Schedule A contributions entry if Schedule A is not used. If there are Railroad Retirement benefits, see page 30 about adjustments that may be required. TaxSlayer incorrectly includes the Tier I & II benefits in the Pension/Annuity line. Line 12, Marijuana Business Deduction is out of scope due to complex interactions with the Federal return. Entries require direct input in the Colorado Subtractions from Income TaxSlayer screen from the main menu. Click on BEGIN to bring up the entry box for that item. Each has an FYI document on the CO Department of Revenue web site that explains the item. 1/5/2019 Page 17

18 Form 104CR Credits The Colorado credits menu is reached by clicking the Credits entry on the state s main menu. The TaxSlayer Credits menu parallels the Colorado Form 104CR which is not shown here. See DR 0104PTC, page 24. Refundable credits, see next page See page 20. Non-refundable credits will be discussed on pages 21. Most credit options lead to a screen that only has a box in which to enter the amount of the credit. Do not enter credits if they cannot carry across to the CO104 to reduce the state income tax. Carry-forward of credits is out of scope. Most credits require submission of documentation to substantiate the credit. At this time, TaxSlayer does not support scanned attachments submitted with the return. Print a DR 1778 for the taxpayer to mail in with the documentation.. Enterprise Zone Credits on this screen are posted on the CO104. See page 9 for more details. 1/5/2019 Page 18

19 Part I Refundable Credits TaxSlayer completes the Child Care Expenses Credit and COEITC based upon the Federal credits for those items. Colorado child care credit does not apply to disabled persons over age 12. Colorado > Credits Business Personal Property Credit and Refundable Renewable Energy Tax Credit are out of scope Form DR 1366 is not supported by TaxSlayer. When you click the Begin button for Child Care Expenses Credit, this form is used if an adjustment is needed to that calculated on the Federal return and used in Form DR Add any additional earned income as an increment (not a new total). This is rarely, if ever, used. 1/5/2019 Page 19

20 Part II Taxes Paid to Another State Since the credit requires completion of the other state s tax return, this will be an uncommon credit for the Tax-Aide program because we cannot prepare that state s return. That state s tax return or an S corporation passthrough document must be submitted to substantiate the claim. Colorado > Credits From the Credits menu This credit is not available to nonresident taxpayers (their home state will likely have a similar credit for income tax paid to Colorado). 1/5/2019 Page 20

21 Part III Other Credits Several Colorado tax credits are for business owners. Only the more common individual credits are listed here. Each has an FYI Income document on the Colorado Department of Revenue website that explains the qualifications and limitations. 1/5/2019 Page 21

22 Do not use the LTC credit if Federal taxable income is $50K ($100K if 2 policies) or more. TaxSlayer does not check the Federal taxable income amount. 1/5/2019 Page 22

23 DR 0104US Consumer Use Tax Reporting Schedule Consumer Use Tax is the state s way of collecting sales tax on items purchased from other than a local retailer (eg: on-line). It is up to the taxpayer to determine if such purchases were made. Select the Tax option from the main menu. Recapture of prior year credits is out of scope 1/5/2019 Page 23

24 DR 0104PTC Property Tax Credit TaxSlayer Guide for Colorado The Colorado PTC cannot be e-filed and is only available for the current and one previous tax year. Requirements are: 1. Either taxpayer is 65 or older (at year end), or a surviving spouse at least 58, or disabled with benefits for the entire year. 2. Resided in Colorado for the entire year (both if married). 3. Lawfully present in the United States. 4. Must have a Colorado driver s license or ID card. 5. Not claimed as a dependent on any other person s tax return. 6. Total income for all sources less than: Single: 13,234 13,608 Married: 17,839 18,343 If the taxpayer qualifies If there are any Medicare D payments, remove them from the Social Security input page and add them to the Schedule A medical deductions. After completing and printing the return, separate the 104PTC form from the return and mail it to the CO Department of Revenue. The 104PTC cannot be e-filed. Driver license or state ID information is required. The rest of the return can be electronically filed as usual. 1/5/2019 Page 24

25 Filing an extension From the state main menu, select Miscellaneous Forms Select Yes Enter the amount to be paid with the extension Then, print the Form 158-I extension and have the taxpayer mail it in with a check attached. 1/5/2019 Page 25

26 Amended returns After making Federal return changes (if any), work through the progression of menus After completing changes, return to the Amended Tax Return menu to explain changes and print the amended return(s). Make changes to the original return as needed. Select Amended Return (continue on next page) 1/5/2019 Page 26

27 Select Yes, then Begin (continued on next page) 1/5/2019 Page 27

28 (See next page) Amendments cannot be e-filed. Have taxpayer mail the amended return to the Colorado Department of Revenue. Our typical answer will be Other. Explanation of Changes uses the same information as the federal amendment nothing new to enter here unless the federal return is not being amended. 1/5/2019 Page 28

29 After entering data from the original tax return, return to the Amended Tax Return menu (top of page 24) to enter explanation of changes and print the amended return. 1/5/2019 Page 29

30 Selected Topics Railroad Retirement Board pensions Tier 1 payment (RRB_1099) is equivalent to Social Security Tier 2 payment (RRB-1099-R) is the pension TaxSlayer incorrectly merges the Railroad Retirement payments with all other pensions and annuities. Because Colorado limits the annuity/pension, including taxable Social Security, to $24K ($20K if under 65), the taxpayer may be unfairly limited because the RRB benefits has its own Subtraction From Income line. Colorado DR 0104AD: Federal 1040: To correct this: 1. Determine if the annuities/ pensions have been limited. If not, no further action is needed. (If totals are 20K/24K, probably so.) 2. Determine how much of the Tier 1 and Tier 2 benefits are federally taxable. 3. Remove the Tier 1 and Tier 2 taxed benefits portion from the annuity/pension line and determine what each exclusion should be. 4. Add corrected information into TaxSlayer Subtractions from Income page. (New correct totals, not differences.) TIP: Use the RRB Worksheet to do the calculations. 1/5/2019 Page 30

31 Early pension distribution not subject to penalty TaxSlayer does not include early pension distributions in Colorado s retirement subtraction from income. Colorado allows this if the recipient is at least 55 and not subject to federal penalties (i.e. Code 2 on 1099-R or Code 1 with an exception). CO CR 0104AD: To correct this: 1. Determine if the recipient is at least 55, 2. Determine what the current distribution total for the recipient is. 3. Add the taxable portion of the distribution to the eligible pension income and enter the new total on the TaxSlayer Subtractions from Income page. Do not exceed the $20K/$24K limit. 1/5/2019 Page 31

32 CO withholding on 1099-DIV/OID/INT Federal Section > Payments & Estimates > Other State Withholdings In the rare case where state withholding appears on a DIV, 1099-OID or 1099-INT, enter the amount in this form. Since this does not create the documentation that Colorado requires, you must file Colorado on paper and attach all forms with withholding shown. 1/5/2019 Page 32

33 State sales tax deduction on Schedule A TaxSlayer Guide for Colorado The sales tax deduction consists of two parts: 1. A state sales tax table indexed by income and exemptions 2. A series of local tables, A, B, or C also indexed by income and exemptions The A, B or C table to use is based on the taxpayer s city and/or county and the result of that chosen table is multiplied by the local tax rate and added to the state result. TaxSlayer uses the taxpayer s zip code to determine the local tax rate to use for the sales tax deduction. This may result in an incorrect deduction because zip code boundaries do not always fall along municipal boundaries (the IRS sales tax calculator does ask additional questions to make the correct distinction). TaxSlayer provides a way to enter the local tax rate to override the rate derived from the zip code, but that does not always produce the correct result. To correct this when the taxpayer zip code is outside the municipal boundary: 1. Go to the local sales tax table and determine the A, B, or C code for the city with the taxpayer s zip code 2. Determine what code should be used for that taxpayer (the county code in most cases) a. If the letter code is the same, enter the local tax rate in TaxSlayer. b. If the letter code is not the same, use the zip code for any other city that will provide the correct A, B or C code. For the county code, it will be any city in the county that s not listed. Or, use the IRS calculator and enter the result directly in the Sales Taxes Deduction Override page. TaxSlayer also does not provide a way to include other non-taxable income when calculating the sales tax credit. Use the Sales Tax Worksheet to assist in adding this additional income. 1/5/2019 Page 33

34 Part-year income, adjustments and credits The first step is to determine if the taxpayer has a resource that allows filing of the other state s tax return. If not, the taxpayer will have to go to a paid preparer and they will have to repeat much of the work that we would do to complete the Federal and Colorado returns; we would be saving the taxpayer little, if anything! Determination of amounts to enter in part-year resident returns depends on: The amount of time the taxpayer lives/lived in Colorado The amount of time the taxpayer s spouse lives/lived in Colorado (which may be different) When income was received and by whom The percentage of gross income received in Colorado (to figure some adjustments to income) The percentage of earned income received in Colorado (to figure other adjustments to income) For example, if a taxpayer moves to Colorado in July and had a savings account in the other state that finally closed in September, only 3 months of the income from that account would apply to Colorado (33.3%, not the 50% of the year that the taxpayer lived in Colorado). It may even be less if the actual interest earned between July and September is used perhaps they used much of the savings to prepare for the move. If the account is in the spouse s name and the spouse did not come to Colorado until September, then none of the interest is Colorado income. If a joint account, half is assigned to each of the taxpayer and spouse, resulting in 16.7% taxable to Colorado. Adjustments to income are distributed based on the percentage of Colorado gross or earned income: Educator expenses % EARNED IN CO Certain business expenses of reservists, etc % EARNED (OUT OF SCOPE) HSA deduction % EARNED IN CO Moving expenses to Colorado ACTUAL TOTAL AMOUNT (OUT OF SCOPE unless certified for Military and taxpayer is active military.) Deductible part of self-employment tax % EARNED IN CO Self-employed SEP, SIMPLE % EARNED IN CO (OUT OF SCOPE) Self-employed health insurance deduction % EARNED IN CO (OUT OF SCOPE) Penalty on early withdrawal of savings % ACTUAL CO AMOUNT Alimony paid % EARNED IN CO IRA deduction % EARNED IN CO Student loan interest deduction % GROSS IN CO Tuition and Fees deduction % GROSS IN CO Domestic production activities % ACTUAL CO AMOUNT (OUT OF SCOPE) Jury duty pay given to employer % ACTUAL CO AMOUNT Credits are all based on actual Colorado credit amounts. The Colorado Part Year Worksheet can do these calculations for you and give the amounts needed for entry into TaxSlayer 1/5/2019 Page 34

35 Form 104PN This form records the amount of income, adjustments and credits from the federal tax form that applies to Colorado. TaxSlayer completes this form based on information from the federal return (W-2 and 1099-R state income amount entries) and the screens described below: From the Part Year Resident main form, select Basic Information Enter dates of Colorado residency Supporting Documentation is Mail With DR-1778 until document scanning is made available. Subtractions from income issue In 2017, TaxSlayer removed the Subtractions From Income screen for part-year residents and thus cannot produce the CO 104AD which may be required for an accurate return. For most taxpayers, this is not a problem but if the taxpayer has subtractions or requires adjustment to the TaxSlayer-computed adjustments, the return may need to be hand-modified and mailed. The Colorado Part Year Worksheet will determine this and provides more guidance if this is required. 1/5/2019 Page 35

36 From the Part Year Resident main form, select Income Subject To Tax Enter the amounts for each field as calculated by the Colorado Part Year Worksheet 1/5/2019 Page 36

37 State income tax payments current year Federal Section > Deductions > Itemized Deductions (2016 forms are show to preserve compactness) Included in the federal state tax deduction on Schedule A, but not in payments to Colorado for the current tax year: 4Q prior tax year estimated payment 1 Tax due payment with tax return Colorado extension payment made with Form 158-I in this calendar year. (see below) Federal Section > Payments & Estimates Included in the Schedule A deduction and in payments to Colorado: W-2/W-2G/1099-R withholding Other State Withholdings (see page 32) Amount from prior year refund 1Q current tax year estimate 2Q current tax year estimate 3Q current tax year estimate 4Q current tax year estimate paid by December 31st Not included in the Schedule A deduction but are included in payments to Colorado: 4Q current tax year estimate paid in January of this calendar year. Colorado extension payment made with Form 158-I in this calendar year. (see above) 1 If a state tax refund was received in that prior year, the 4Q payment must be pro-rated. See page 25 for more details. 1/5/2019 Page 37

38 State income tax payments for next year From the state main menu, select Payments. Enter the amount of refund to be used for next year s taxes 1/5/2019 Page 38

39 Estimated payment vouchers TaxSlayer Guide for Colorado From the state main menu, select Miscellaneous Forms, Then, Estimated Payment Vouchers, Form 104EP. Select Yes Enter amounts for the vouchers Automatic withdrawal is not supported by TaxSlayer 1/5/2019 Page 39

40 TaxSlayer Guide for Colorado State income tax refund Taxability of the state income tax refund is reduced by the lesser of the following (all figures are for the previous tax year): a. A pro-rated share of the refund (ie: ratio of the amount paid in each of the two years) not relevant if no 4Q estimated payment in January b. The difference between sales tax and state withholding c. The amount itemized deductions exceeds the standard deduction d. A taxable amount that is negative (may be shown as 0 on the return) e. The taxable income change which would allow tax credits that were available but not fully used to reduce tax. TaxSlayer only considers items b and c which is the typical case. Item e is difficult and requires access to the prior year return software. If estimated taxes were paid, only use the pro-rated amount of the refund: Tax year state tax payments: GROUP A: For the year prior to the current tax year paid in that year: GROUP B: Paid for the year prior to the current tax year, but paid in the current tax year: And, also pro-rate the 4Q payment used in the current tax year as a subtraction (see page 37): Refunds involving multiple years are out of scope. 1/5/2019 1Q previous year estimate 2Q previous year estimate 3Q previous year estimate 4Q previous year estimate paid by December of that year W-2/1099 withholdings Prepayments (see page 10) 4Q previous year estimate paid in January Amount paid with a current tax year extension request TIP: Use the Refund Calculator to do the math. Page 40

41 Index 104BEP CR PN annuity business personal property credit. 19 charitable contributions child care expenses credit Colorado donations Colorado source capital gain credits...9, 11 DR 0104AD...8, 15 DR 0104CH DR 0104PTC...18, 24 DR DR DR , 6, 35 early pension distribution EITC credit Enterprise Zone Credit...9, 18 estimated payments extension government interest Income Subject to Tax... 7 interest municipal bonds... 8 non-resident... 6 part-year resident... 5, 6, 34 part-year topics payments... 10, 12, 37, 38 payments - extension... 10, 25 penalties pension PERA/DPSRS contributions property tax credit (PTC) Railroad Retirement benefits... 17, 30 refund... 12, 40 refundable credits renewable energy tax credit reservation income resident... 3 retirement income sales tax deduction state income tax refund... 15, 40 supporting documentation... 3, 6, 18, 35 tax tax due taxable income... 8 taxes paid to another state third party designee tuition program contributions use tax vouchers wildfire mitigation withholding on interest/dividends. 32 1/5/2019 Page 41

VITA/TCE Training. Preparing a Return in Practice Lab

VITA/TCE Training. Preparing a Return in Practice Lab The National Tax Training Committee has modified this manual to more accurately reflect Tax-Aide policies and scope and to clarify instructions that relate to Practice Lab versus the desktop version of

More information

PAYMENT PAYMENT. Book. Colorado Individual Income Tax Filing Guide. Full-Year, Part-Year and Nonresident Individuals MAILING ADDRESS FOR FORM DR 0104

PAYMENT PAYMENT. Book. Colorado Individual Income Tax Filing Guide. Full-Year, Part-Year and Nonresident Individuals MAILING ADDRESS FOR FORM DR 0104 (11/13/18) 2018 Booklet Includes: 104 Instructions DR 0104 Related Forms Full-Year, Part-Year and Nonresident Individuals Colorado Individual Income Tax Filing Guide This book includes: DR 0104 2018 Colorado

More information

The VITA TaxSlayer Map

The VITA TaxSlayer Map The purpose of this tool is to help tax preparers and reviewers locate most tax return items in TaxSlayer Pro Online. The objective is to lay out the menu structures of each section of a return so that

More information

LINE 13 CAPITAL GAIN AND LOSSES (SCHEDULE D) LINE 16 PENSIONS AND ANNUITIES LINE 17 RENTAL REAL ESTATE, ROYALTIES LINE 20 SOCIAL SECURITY BENEFITS

LINE 13 CAPITAL GAIN AND LOSSES (SCHEDULE D) LINE 16 PENSIONS AND ANNUITIES LINE 17 RENTAL REAL ESTATE, ROYALTIES LINE 20 SOCIAL SECURITY BENEFITS LINE 13 CAPITAL GAIN AND LOSSES (SCHEDULE D) LINE 15 IRA DISTRIBUTIONS LINE 16 PENSIONS AND ANNUITIES LINE 17 RENTAL REAL ESTATE, ROYALTIES LINE 19 UNEMPLOYMENT LINE 20 SOCIAL SECURITY BENEFITS LINE 21

More information

Other Taxes and Payments

Other Taxes and Payments Other Taxes and Payments Hint: TaxSlayer provides all the forms and schedules you need in order to figure and report these taxes, and in most cases, performs the calculations. Other Taxes 57 Self-employment

More information

Taxpayer Questionnaire

Taxpayer Questionnaire Personal Information Select Filing Status (select ONE) Single Married Filing Joint Married Filing Separately Head of Household Qualifying Widow(er). Year spouse died: Help Me Choose Enter Personal Information

More information

Advanced Volunteer Summary Chart

Advanced Volunteer Summary Chart on Marital Status and Household Information Marital Status and Household Information 1. 1. Filing Status Social Security Cards (or SSA- 1099, ITIN) 2. Dependents List and Total Number of Exemptions Wages,

More information

Campus Fellow Summary Chart

Campus Fellow Summary Chart Campus Fellow Summary Chart Line Description Taxpayer s Forms Directions Instructions and Special Notes 1-5 Filing Status Social Security Cards (or SSA-1099, SS letter, ITIN) Choose filing status in interview

More information

Colorado Income Tax Filing Guide

Colorado Income Tax Filing Guide This document is referenced in an endnote at the Bradford Tax Institute. CLICK HERE to go to the home page. (11/18/16) Full-Year, Part-Year and Nonresident Individuals Form 104 2016 Colorado Income Tax

More information

Adjustments to Income

Adjustments to Income Adjustments to Income Health Savings Account select to open Form 8889. (HSA Certification required) Must be Certified for Military. Check the box near the top of the form to indicate an Armed Forces PCS

More information

AARP FOUNDATION TAX-AIDE SCOPE MANUAL WHAT S IN WHAT S OUT

AARP FOUNDATION TAX-AIDE SCOPE MANUAL WHAT S IN WHAT S OUT AARP Foundation Tax-Aide helps low and moderate income taxpayers, with special attention to those 60 and older. Volunteers are trained to assist in filing Form 1040 and certain other schedules and forms.

More information

Tax Year 2018 TaxSlayer Training

Tax Year 2018 TaxSlayer Training Tax Year 2018 TaxSlayer Training State Returns Add as many states as necessary with taxpayer s status Resident Non-resident Part-year resident Basic Information Section County district information dropdown

More information

Amended Returns. TaxSlayer Navigation: 2017 Amended Return

Amended Returns. TaxSlayer Navigation: 2017 Amended Return Tab M Cautions: Amended Returns TaxSlayer Navigation: 2017 Amended Return (1) Protecting Americans from Tax Hikes (PATH) Act of 2015 prevents taxpayers using newly issued ID numbers to retroactively claim

More information

MEIC State & Local Tax Training

MEIC State & Local Tax Training MEIC State & Local Tax Training Total Household Resources & Common Michigan Issues Various Living Situations TaxSlayer & The Michigan Return November 18, 2016 1 Contents Common Michigan THR Issues at VITA/TCE

More information

Utah Electronically Filed Tax Form Paper Record TC-40 Individual Income Tax Return

Utah Electronically Filed Tax Form Paper Record TC-40 Individual Income Tax Return TAPIIT2015 v2 The, was filed electronically. It is not possible to create a photo copy or microfilm copy of the electronically filed form. This Electronically Filed Tax Form Paper Record is intended to

More information

Tax Year 2017 TaxSlayer Training For the IT-201 NY Return

Tax Year 2017 TaxSlayer Training For the IT-201 NY Return Tax Year 2017 TaxSlayer Training For the IT-201 NY Return State Returns Add as many states as necessary with taxpayer s status Resident Non-resident Part-year resident Who Must File You were required to

More information

Retirement Income: IRAs and Pensions. Pub 4491 Part 3 Pub 4012 Tab D

Retirement Income: IRAs and Pensions. Pub 4491 Part 3 Pub 4012 Tab D Retirement Income: IRAs and Pensions Pub 4491 Part 3 Pub 4012 Tab D Types of Retirement Income Individual Retirement Arrangement (IRA) Distributions Pensions Annuities Social Security (covered in a separate

More information

WHAT S NEW TAXES 2017

WHAT S NEW TAXES 2017 WHAT S NEW TAXES 2017 Tuition and fees adjustment Exclusion of qualified principal residence indebtedness Deduction for premium mortgage insurance Non-business energy credits What s new taxes 2017 Indexed

More information

Adjustments to Income

Adjustments to Income Adjustments to Income Pub 4491 Lesson 18 Pub 4012 Tab E Adjusted Gross Income Total Income minus Adjustments = Adjusted Gross Income (AGI) 2 1 Intake/Interview 3 A2 In-Scope Adjustments Educator expenses

More information

Personal Information 3

Personal Information 3 Personal Information 3 Taxpayer: First Name and Initial Last Name Social Security Number Occupation Date of Birth (Mo/Da/Yr) Date of Death (Mo/Da/Yr) Spouse: First Name and Initial Last Name Social Security

More information

FTB Publication Pension and Annuity Guidelines

FTB Publication Pension and Annuity Guidelines FTB Publication 1005 2018 Pension and Annuity Guidelines Table of Contents What s New.... 3 General Information... 3 Introduction.... 3 Important Reminders... 3 Common Terms Used in this Publication...

More information

Income. Taxwise Online. IRS Training Workbook

Income. Taxwise Online. IRS Training Workbook Income Taxwise Online IRS Training Workbook I N C O ME IRS Training Workbook 2012 CCH Small Firm Services. All rights reserved. 225 Chastain Meadows Court NW Suite 200 Kennesaw, Georgia 30144 Information

More information

CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2017 TAX RETURN

CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2017 TAX RETURN CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2017 TAX RETURN 2017 Tax Year Key individual return provisions that EXPIRED in 2017: Exclusion of cancelled qualified principal residence mortgage debt Non-Business

More information

Booklet Includes: Instructions DR 0112 Related Forms. Colorado C Corporation Income Tax Filing Guide This book includes:

Booklet Includes: Instructions DR 0112 Related Forms. Colorado C Corporation Income Tax Filing Guide This book includes: (10/11/18) Booklet Includes: Instructions DR 0112 Related Forms 112 Book C Corporation 2018 Colorado C Corporation Income Tax Filing Guide This book includes: DR 0112 2018 Colorado C Corporation Income

More information

Adjustments to Income

Adjustments to Income Adjustments to Income Taxslayer Navigation: Federal Section >Deductions >Adjustments Health Savings Account select to open Form 8889, Health Savings Accounts. (HSA Certification required) Self-employed

More information

FYI General 7 Property Tax Rebates and Deferrals for the Elderly and Disabled

FYI General 7 Property Tax Rebates and Deferrals for the Elderly and Disabled Colorado Department of Revenue Taxpayer Service Division 12/10 FYI General 7 Property Tax Rebates and Deferrals for the Elderly and Disabled PROPERTY TAX/RENT/HEAT REBATE If you are a full-year Colorado

More information

2017 FLINT INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS

2017 FLINT INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS City of Flint Income Tax Department 1101 S Saginaw St Flint, Michigan 48502 Form F-1040 2017 FLINT INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS For use by individual residents, part-year residents and

More information

D45 LOCAL PROCEDURES TY The Preparer and QR must explicitly explain to the clients that they are responsible for everything on their return.

D45 LOCAL PROCEDURES TY The Preparer and QR must explicitly explain to the clients that they are responsible for everything on their return. D45 LOCAL PROCEDURES TY 2017 EXPECTATIONS OF PREPARERS AND QUALITY REVIEW Highlighted items = new for TY 2017 The Preparer and QR must explicitly explain to the clients that they are responsible for everything

More information

2015 Continuing Education Course. THE TAX INSTITUTE th St Bakersfield CA THE TAX INSTITUTE S ANNUAL CPE COURSE 15HR COURSE

2015 Continuing Education Course. THE TAX INSTITUTE th St Bakersfield CA THE TAX INSTITUTE S ANNUAL CPE COURSE 15HR COURSE THE TAX INSTITUTE 424 18 th St Bakersfield CA 93301. 2015 Continuing Education Course THE TAX INSTITUTE S ANNUAL CPE COURSE 15HR COURSE IRS # N56QT-T-00018-15-S, N56QT-U-00017-15-S, & N56QT-E-00019-15-S

More information

Adjustments to Income. Pub 4012 Tab E Pub 4491 Lesson 18

Adjustments to Income. Pub 4012 Tab E Pub 4491 Lesson 18 Adjustments to Income Pub 4012 Tab E Pub 4491 Lesson 18 Adjusted Gross Income Total Income minus Adjustments = Adjusted Gross Income (AGI) 2 Intake Booklet 3 In-Scope Adjustments Educator expenses Certain

More information

Changes to Fall 2018 Mass Manual

Changes to Fall 2018 Mass Manual Changes to Fall 2018 Mass Manual Changes and errata to the Fall 2018 Mass Manual are listed below. These resulted from changes to the TaxSlayer 2018 Massachusetts software which was released on 5 January

More information

Adjustments to Income

Adjustments to Income Adjustments to Income TaxSlayer Navigation: Federal Section >Deductions >Adjustments Health Savings Account select to open Form 8889, Health Savings Accounts. (HSA Certification required) Self-employed

More information

Personal Information

Personal Information Form ID: 1040 Personal Information 1 Filing (Marital) status code (1 = Single, 2 = Married filing joint, 3 = Married filing separate, 4 = Head of household, 5 = Qualifying widow(er)) Mark if you were married

More information

2014 Organizer prepared for: MASHBURN, RANSOM & LEMMINGS, P.C. 809 WEST AVE CARTERSVILLE, GA 30120

2014 Organizer prepared for: MASHBURN, RANSOM & LEMMINGS, P.C. 809 WEST AVE CARTERSVILLE, GA 30120 2014 Organizer prepared for: MASHBURN, RANSOM & LEMMINGS, P.C. 809 WEST AVE CARTERSVILLE, GA 30120 MASHBURN, RANSOM & LEMMINGS, P.C. 809 WEST AVE CARTERSVILLE, GA 30120 Telephone: (770)382-5561 Fax: (770)382-1328

More information

Do your taxes online with H&R Block. Do your taxes online with H&R Block. Do your taxes online with H&R Block.

Do your taxes online with H&R Block. Do your taxes online with H&R Block. Do your taxes online with H&R Block. Send Friend (2004) FDFRNDOL-1WV 1.0 Send a friend to us. We'll thank you both with cash! 5 for you. 10 for your friend! Easy-to-follow instructions: 1. 2. 3. Give one of the forms below to a friend and

More information

CHAPTER 2 GROSS INCOME AND EXCLUSIONS

CHAPTER 2 GROSS INCOME AND EXCLUSIONS Solutions for Questions and Problems Chapter 2 39 CHAPTER 2 GROSS INCOME AND EXCLUSIONS Group 1 - Multiple Choice Questions 1. C (Section 2.1) 8. C (Section 2.6) 2. C (Section 2.1) 9. B (Section 2.7) 3.

More information

Taxpayer Questionnaire

Taxpayer Questionnaire First Name: Last Name: Taxpayer Questionnaire PERSONAL INFORMATION Primary Taxpayer M.I.: S.S.N. : Birthdate: Taxpayer's PIN: Home Phone: Work Phone: Cell Phone: Occupation: Email : Dependent on another

More information

Welcome & Happy New Year Refresher Training 5-8 Jan 2016 Part 2

Welcome & Happy New Year Refresher Training 5-8 Jan 2016 Part 2 Welcome & Happy New Year Refresher Training 5-8 Jan 2016 Part 2 1 Review of Tax Laws and TaxWise Use 2 Elements of Fed 1040 & MA Form 1 Tax Returns Taxpayer information (incl health ins.) Dependents Filing

More information

Bob Smith Betty Smith Home address (number and street). If you have a P.O.box, see instructions. J Important!

Bob Smith Betty Smith Home address (number and street). If you have a P.O.box, see instructions. J Important! Presidential Lakeview WA 99999 Election Campaign Note: Checking Yes will not change your tax or reduce your refund. You Spouse (See instructions.) A Do you, or your spouse if filing a joint return, want

More information

Arizona Form 2012 Property Tax Refund (Credit) Claim 140PTC

Arizona Form 2012 Property Tax Refund (Credit) Claim 140PTC Arizona Form 2012 Property Tax Refund (Credit) Claim 140PTC NOTICE: If you are age 70 or over and meet certain tests, you may be able to defer the payment of your property taxes on your home. You should

More information

TAX PRIMER FOR PARENTS COMPLETING A PFS

TAX PRIMER FOR PARENTS COMPLETING A PFS TAX PRIMER FOR PARENTS Use this primer to get an understanding of which few tax forms will be most helpful to you as you complete your PFS. This primer doesn t provide an overview of every possible tax

More information

Taxpayer Questionnaire

Taxpayer Questionnaire First : Last : Taxpayer Questionnaire PERSONAL INFORMATION Primary Taxpayer M.I.: S.S.N. : Birthdate: Taxpayer's PIN: Home Phone: Work Phone: Cell Phone: Occupation: Email Address: Dependent on another

More information

CHAPTER 2 GROSS INCOME AND EXCLUSIONS

CHAPTER 2 GROSS INCOME AND EXCLUSIONS Solutions for Questions and Problems Chapter 2 39 CHAPTER 2 GROSS INCOME AND ECLUSIONS Group 1 - Multiple Choice Questions 1. C (Section 2.1) 8. C (Section 2.6) 2. C (Section 2.1) 9. B (Section 2.7) 3.

More information

HELPFUL TIPS FOR OUT OF SCOPE TOPICS ON THE 2016 IRS BASIC CERTIFICATION EXAM

HELPFUL TIPS FOR OUT OF SCOPE TOPICS ON THE 2016 IRS BASIC CERTIFICATION EXAM HELPFUL TIPS FOR OUT OF SCOPE TOPICS ON THE 2016 IRS BASIC CERTIFICATION EXAM + H E L P F U L T I P S F O R O U T O F S C O P E T O P I C S O N T H E 2 0 1 6 I R S B A S I C C E R T I F I C A T I O N E

More information

TAX PRIMER FOR PARENTS COMPLETING A PFS

TAX PRIMER FOR PARENTS COMPLETING A PFS FOR PARENTS Use this primer to get an understanding of which few tax forms will be most helpful to you as you complete your PFS. This primer doesn t provide an overview of every possible tax form you might

More information

Personal Information. Present Mailing Address. [38] [39] [42] Foreign country name. [44] Foreign phone number [47] In care of addressee

Personal Information. Present Mailing Address. [38] [39] [42] Foreign country name. [44] Foreign phone number [47] In care of addressee Form ID: 1040 Personal Information 1 Filing (Marital) status code (1 = Single, 2 = Married filing joint, 3 = Married filing separate, 4 = Head of household, 5 = Qualifying widow(er)) Mark if you were married

More information

Prepare, print, and e-file your federal tax return for free!

Prepare, print, and e-file your federal tax return for free! Prepare, print, and e-file your federal tax return for free! www.freetaxusa.com Form 1040 Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax Return 2017 OMB No. 1545-0074

More information

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2013 qualified student loan interest...

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2013 qualified student loan interest... Geety, Blair & Araya, P.A. 8141 - J Telegraph Road Severn, MD 21144 Telephone: (410)551-7601 Fax: (410)551-7752 E-mail: taxes@gbaaccounting.com Taxpayer Information Last name.... First name... 2013 TAX

More information

This is a list of items you should gather for the Income Tax Preparation

This is a list of items you should gather for the Income Tax Preparation This is a list of items you should gather for the Income Tax Preparation 1. Social Security Card(s) - Your Social Security number, which is your taxpayer identification number, is printed on your Social

More information

GLOSSARY. November 15, 2015 (corrected)

GLOSSARY. November 15, 2015 (corrected) GLOSSARY ACA Patient Protection and Affordable Care Act ACTC Additional child tax credit AGI Adjusted gross income AMT Alternative minimum tax AOC American Opportunity credit, formerly HOPE education credit

More information

2018 Publication 4012, VITA/TCE Resource Guide

2018 Publication 4012, VITA/TCE Resource Guide 2018 Publication 4012, VITA/TCE Resource Guide Publication 4012 B-4 In the second text box, in the left margin of the page, change Line 21 to: B-7A Schedule 1 Make a pen/ink change in Publication 4012.

More information

CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2018 TAX RETURN

CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2018 TAX RETURN CHECKLIST OF ITEMS THAT MAY AFFECT YOUR 2018 TAX RETURN 2018 Tax Year Key Individual Return Changes (2017 Tax Cuts & Jobs Act) Tax Brackets widened and generally reduced Standard deduction doubled Personal

More information

RETIREMENT INCOME. Pub 4012 Tab D Pub 17 Chapter 10 Pub 590 Instructions Tax-Aide Scope Manual

RETIREMENT INCOME. Pub 4012 Tab D Pub 17 Chapter 10 Pub 590 Instructions Tax-Aide Scope Manual RETIREMENT INCOME Pub 4012 Tab D Pub 17 Chapter 10 Pub 590 Instructions Tax-Aide Scope Manual 1 TYPES OF RETIREMENT INCOME IRAs Pensions & Annuities Social Security 2 FORM 1099-R 3 NEW: 1099-R HAS INVALID

More information

WAHL, WILLEMSE & WILSON, LLP CERTIFIED PUBLIC ACCOUNTANTS 2018 TAX ORGANIZER

WAHL, WILLEMSE & WILSON, LLP CERTIFIED PUBLIC ACCOUNTANTS 2018 TAX ORGANIZER FILING STATUS FILING STATUS (See table) Filing Status MARRIED FILING SEPARATE AND LIVED WITH SPOUSE? 1 = Single SPOUSE'S DATE OF DEATH (mm/dd/yy), IF QUALIFYING WIDOW(ER) - 2017 or 2018 2 = Married filing

More information

Sign Here Joint return? See instructions. Keep a copy for your records.

Sign Here Joint return? See instructions. Keep a copy for your records. Form 1040 (99) U.S. Individual Income Tax Return IRS Use Only Do not write or staple in this space. Filing status: Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

More information

2018 CITY OF GRAYLING INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, part-year residents and nonresidents

2018 CITY OF GRAYLING INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, part-year residents and nonresidents City of Grayling Income Tax Department 1020 City Blvd PO BOX 549 Grayling, Michigan 49738 Form GR-1040 2018 CITY OF GRAYLING INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, part-year

More information

HOUSTON & ASSOCIATES, LLC 2104 BABCOCK BLVD STE 2 PITTSBURGH, PA

HOUSTON & ASSOCIATES, LLC 2104 BABCOCK BLVD STE 2 PITTSBURGH, PA HOUSTON & ASSOCIATES, LLC 2104 BABCOCK BLVD STE 2 PITTSBURGH, PA 15209 412-459-0002 Dear : This Tax Organizer is designed to help you gather the tax information needed to prepare your 2018 personal income

More information

2016 IONIA INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS

2016 IONIA INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS INDIVIDUAL INCOME TAX FORMS AND INSTRUCTIONS City of Ionia Income Tax Division PO Box 512 Ionia, Michigan 48846 For use by individual residents, part-year residents and nonresidents Form I-1040 ALL PERSONS

More information

2018 Nonrefundable Individual Arizona Form Tax Credits and Recapture 301

2018 Nonrefundable Individual Arizona Form Tax Credits and Recapture 301 2018 Nonrefundable Arizona Form Tax Credits and Recapture 301 For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free (800) 352-4090 Tax forms,

More information

2016 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2016 tax return.

2016 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2016 tax return. F R O M 2016 TAX ORGANIZER T O This tax organizer has been prepared for your use in gathering the information needed for your 2016 tax return. To save you time, selected information from your 2015 tax

More information

TAX QUESTIONS

TAX QUESTIONS Page 1 of 6 This Questionnaire is one of the FIVE Minimum Tax Packet Items Taxpayer Names This short questionnaire covers most of the tax reporting areas that I need to know about to prepare accurate tax

More information

Your first name and initial Spouse s first name and initial (and last name - only if different) Your last name

Your first name and initial Spouse s first name and initial (and last name - only if different) Your last name Illinois Department of Revenue 2017 Form IL-1040-X Amended Individual Income Tax Return Step 1: Personal information A Print or type your current Social Security number(s), name(s), and address. Your Social

More information

Taxpayer Questionnaire

Taxpayer Questionnaire First : Last : Taxpayer Questionnaire PERSONAL INFORMATION Primary Taxpayer M.I.: S.S.N. : Birthdate: Taxpayer's PIN: Home Phone: Work Phone: Cell Phone: Occupation: Dependant on another return? Legally

More information

2012 COLORADO Fiduciary Tax Booklet

2012 COLORADO Fiduciary Tax Booklet (10/11/12) Web (10/11/12) 2012 COLORADO Fiduciary Tax Booklet Fiduciary Income Tax Electronic Filing Instructions File the return electronically for free using Revenue Online. You can file on paper if

More information

Instructions for Form DIR-38

Instructions for Form DIR-38 City of Dublin Income Tax Division Instructions for Form DIR-38 Individual Return For use in preparing 2017 Returns Municipal tax is paid first to the city where work is performed or income earned. Taxpayers

More information

Tax Law & Scope Changes Carl Kantner As of December 3, 2018

Tax Law & Scope Changes Carl Kantner As of December 3, 2018 Tax Law & Scope Changes 2018 Carl Kantner As of December 3, 2018 Tax-Aide Scope Manual The authority for Tax-Aide scope questions Manual for Tax Year 2018 issued November 28 Located in Portal Library under

More information

Form 1040 Adjustments to Income

Form 1040 Adjustments to Income Form 1040 Adjustments to Income Health Savings Account - link to Form 8889. (HSA Certification required) Auto calculated from Sch SE. Flows over from input of 1099- INT in Interest Statement. If the taxpayer

More information

2016 Income Tax Organizer

2016 Income Tax Organizer 2016 Income Tax Organizer Tax-Ability Insha (Crystal) Khan (405) 295-5426 taxesokc.com 10404 Major Ave, OKC, OK, 73120 taxhelp@taxesokc.com facebook.com/taxability Part I Your Personal Information Your

More information

2018 IONIA INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, partyear residents and nonresidents

2018 IONIA INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, partyear residents and nonresidents City of Ionia Income Tax Division PO Box 512 Ionia, Michigan 48846 Form I-1040 INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, partyear residents and nonresidents ALL PERSONS HAVING

More information

Health Savings Accounts (HSA) Helpful Hints E-1

Health Savings Accounts (HSA) Helpful Hints E-1 How will you know if the taxpayer has an HSA issue? The Intake/Interview sheet has the Yes or Unsure HSA box checked. The taxpayer s (or spouse s) Form W-2 has a box 12 entry of code W for employer contributions.

More information

Atwood Tax Client Organizer Taxpayer Information

Atwood Tax Client Organizer Taxpayer Information Atwood Tax Client Organizer Taxpayer Information First Name: ( ) Initial: ( ) Last Name: ( ) Date of Birth: ( / / ) SSN: ( - - ) Occupation: ( ) Address: ( ) State: ( ) Zip: ( ) City: ( ) Daytime phone:

More information

2007 Federal Tax Return Summary Important: Your taxes are not finished until all required steps are completed.

2007 Federal Tax Return Summary Important: Your taxes are not finished until all required steps are completed. 2007 Federal Tax Return Summary Important: Your taxes are not finished until all required steps are completed. Samuel P & Felicity Q Taxpayer 789 Tuxedo Drive Bronxville, NY 10708 Balance Your federal

More information

WELCOME PACKET TRAINING INSTRUCTIONS AGENDA SCOPE OF SERVICE CHART

WELCOME PACKET TRAINING INSTRUCTIONS AGENDA SCOPE OF SERVICE CHART WELCOME PACKET TRAINING INSTRUCTIONS AGENDA SCOPE OF SERVICE CHART WELCOME 2016 BASIC VOLUNTEERS TRAINING INSTRUCTIONS Ø Remember, you must complete both the A Session and the B Session to complete your

More information

17MI-{CN} INDIVIDUAL RETURN DUE APRIL 30, 2018 Taxpayer's SSN Taxpayer's first name Initial Last name

17MI-{CN} INDIVIDUAL RETURN DUE APRIL 30, 2018 Taxpayer's SSN Taxpayer's first name Initial Last name CF-1040 {CITY NAME} 2017 17MI-{CN}-1040-1 INDIVIDUAL RETURN DUE APRIL 30, 2018 Taxpayer's first name Initial Last name Spouse's SSN If joint return spouse's first name Initial Last name Mark (X) box if

More information

(Enter whole dollars) Single or Married Filing Separately Head of Household Married Filing Jointly or Surviving Spouse. Zip Code (5 Digit)

(Enter whole dollars) Single or Married Filing Separately Head of Household Married Filing Jointly or Surviving Spouse. Zip Code (5 Digit) Web 10-17 PURPOSE - Complete so that your employer can withhold the correct amount of State income tax from your pay. - You may use Form NC4-EZ if you plan to claim either the N.C. Standard Deduction or

More information

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2015 qualified student loan interest...

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2015 qualified student loan interest... PENROSE & ASSOCIATES, LLC 616 East Palisade Ave Ste 102 Englewood Cliffs, NJ 07632 Telephone: (201)816-3691 Fax: (201)816-3692 E-mail: patricia@penrosecpa.com Last name... First name... Taxpayer Information

More information

Nonrefundable Credits

Nonrefundable Credits Nonrefundable Credits TaxSlayer Navigation: Federal Section>Deductions>Credits Menu Select for Form 1116, Foreign Tax Credit Select for Form 2441 Child Tax Credit. See Child Tax Credit Tip & Interview

More information

1040 U.S. Individual Income Tax Return 2017

1040 U.S. Individual Income Tax Return 2017 F or Department of the Treasury Internal Revenue Service (99) 14 U.S. Individual Income Tax Return 17 m OMB No. 1545-74 IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 31, 17,

More information

2018 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2018 tax return.

2018 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2018 tax return. F R O M 2018 TAX ORGANIZER T O This tax organizer has been prepared for your use in gathering the information needed for your 2018 tax return. To save you time, selected information from your 2017 tax

More information

, ending. child tax credit (1) First name Last name

, ending. child tax credit (1) First name Last name Department of the Treasury Internal Revenue Service (99) 1040 U.S. Individual Income Tax Return 2016 OMB No. 1545-0074 For the year Jan. 1-Dec. 31, 2016, or other tax year beginning, ending Form Your first

More information

Panex 1040 Individual - Spouse Home address (number and street). If you have a P.O. box, see instructions.

Panex 1040 Individual - Spouse Home address (number and street). If you have a P.O. box, see instructions. Form 4 Department of the Treasury ' Internal Revenue Service (99) U.S. Individual Income Tax Return For the year Jan. - Dec.,, or other tax year beginning,, ending Your first name and initial OMB No. 545-74

More information

Arizona Form 2016 Property Tax Refund (Credit) Claim 140PTC

Arizona Form 2016 Property Tax Refund (Credit) Claim 140PTC Arizona Form 2016 Property Tax Refund (Credit) Claim 140PTC NOTICE: If you are age 70 or over and meet certain tests, you may be able to defer the payment of your property taxes on your home. You should

More information

ATTENTION: NEW NC-4 WITHHOLDING FORMS ENCLOSED

ATTENTION: NEW NC-4 WITHHOLDING FORMS ENCLOSED North Carolina Department of Revenue ATTENTION: NEW NC-4 WITHHOLDING FORMS ENCLOSED IMMEDIATE ACTION REQUIRED North Carolina Department of Revenue TO: IMPORTANT NOTICE: NEW NC-4 REQUIRED FOR PAYMENTS BEGINNING

More information

Table of Contents. Overview Filing Status... 35

Table of Contents. Overview Filing Status... 35 Table of Contents Overview.... 1 Preliminary Matters....1 Preparer Tax Identification Number....1 Electronic Filing Identification Number....2 State Matters...5 Filing Requirements....5 Individuals....6

More information

status: Single n X Married filing jointly Married filing separately Head of household Qualifying widow(er)

status: Single n X Married filing jointly Married filing separately Head of household Qualifying widow(er) Department of the Treasury - Internal Revenue Service (99) 1040 OMB No. 1545-0074 U.S. Individual Income Tax Return 2018 Filing status: Single n X Married filing jointly Married filing separately Head

More information

Property Tax Refund (Credit) Claim. You must file this form, or Arizona Form 204, by April 17, 2018.

Property Tax Refund (Credit) Claim. You must file this form, or Arizona Form 204, by April 17, 2018. DO NOT STAPLE ANY ITEMS TO THE CLAIM. Arizona Form 140PTC You must file this form, or Arizona Form 204, by April 17, 2018. 82F Check box 82F if filing under extension 95 Check box 95 if amending claim

More information

Affordable Care Act Are you going to be penalized?

Affordable Care Act Are you going to be penalized? Annual Tax Newsletter December 2014 A Family Owned and Operated Accounting Firm since 1957 For information about Day s & Associates LTD, tax planning tips, newsletters, client tax organizers and more,

More information

Tax Organizer. When possible, 2016 information is included for your reference. You do not need to make any 2016 entries.

Tax Organizer. When possible, 2016 information is included for your reference. You do not need to make any 2016 entries. 2017 Tax Organizer ORG0. This Tax Organizer is designed to help you collect and report the information needed to prepare your 2017 income tax return. The attached worksheets cover income, deductions, and

More information

1040 US Client Information 1

1040 US Client Information 1 Page 1 1040 US Client Information 1 DENISE M. BROLIN, CPA 1205 THIRD STREET GILROY CA 95020 Telephone number: Fax number: E-mail address: (408) 848-3861 (408) 413-1988 denise@denisebrolin-cpa.com Tax Return

More information

1040 U.S. Individual Income Tax Return 2017

1040 U.S. Individual Income Tax Return 2017 F or Department of the Treasury Internal Revenue Service (99) 14 U.S. Individual Income Tax Return 217 m OMB No. 1545-74 IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 31,

More information

Instructions for Form W-1040

Instructions for Form W-1040 City of Whitehall Income Tax Division Instructions for Form W-1040 Individual Return For use in preparing 2016 Returns Municipal tax is paid first to the city where work is performed or income earned.

More information

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2018 qualified student loan interest...

City... State... ZIP Code... Home phone... Fax number... Name Address ID Number Amount Paid. Enter total 2018 qualified student loan interest... CRAWFORD MERRITT AND COMPANY PC 3100 FIVE FORKS TRICKUM RD SW STE 401 LILBURN, GA 30047 Telephone: (770)972-6393 Fax: (770)972-4463 E-mail: dcrawford@cmccpas.com Last name... First name... Taxpayer Information

More information

Withholding Certificate for Pension or Annuity Payments

Withholding Certificate for Pension or Annuity Payments Web 10-17 PURPOSE Form NC 4P is for North Carolina residents who are recipients of income from pensions, annuities, and certain other deferred compensation plans. Use the form to tell payers whether you

More information

BASIC CERTIFICATION STUDY GUIDE Tax Year 2018

BASIC CERTIFICATION STUDY GUIDE Tax Year 2018 BASIC CERTIFICATION STUDY GUIDE Tax Year 2018 Table of Contents BASIC SCENARIO 1: Jeff and Linda Arnold... 1 BASIC SCENARIO 2: Ava Harvard... 2 BASIC SCENARIO 3: Ellen Santos... 3 BASIC SCENARIO 4: Christopher

More information

TAX ORGANIZER. When you drop off your tax information, please bring your Organizer and any of the following that apply to your tax situation:

TAX ORGANIZER. When you drop off your tax information, please bring your Organizer and any of the following that apply to your tax situation: TAX ORGANIZER Dear Client, Enclosed is your Tax Organizer for tax year 2018. Your Organizer contains several sections that include common expenses and deductions that many taxpayers overlook. Please review

More information

1040 US Client Information 1

1040 US Client Information 1 Page 1 1040 US Client Information 1 Coleman Tax & Bookkeeping P.O. Box 843 Weaverville, CA 96093 Telephone number: Fax number: E-mail address: (530) 623-4787 (530) 623-4560 ccoleman@velotech.net Tax Return

More information

Solutions Network Tax Services

Solutions Network Tax Services Solutions Network Tax Services Fax 877 469 4558 Phone 877 604 6636 ext 3 Information Needed to Prepare U.S. Tax Return Please send copies of W2s, and evidence of foreign income (if any) and any 1099s received.

More information

VITA/TCE Enhancements TaxSlayer, LLC

VITA/TCE Enhancements TaxSlayer, LLC VITA/TCE 2018 Enhancements 2018 TaxSlayer, LLC 2018 TaxSlayer Enhancements... 4 TaxSlayer Online Enhancements... 5 User Interface and Form Changes... 5 Federal AGI Display... 5 Summary/Print Display Age...

More information

INVOICE. PN 501 E 38th Erie, PA Phone: (207) Date: 12/07/2017 Invoice Number: Service Description

INVOICE. PN 501 E 38th Erie, PA Phone: (207) Date: 12/07/2017 Invoice Number: Service Description INVOICE PN 501 E 38th Erie, PA 16546 Phone: (207)590-6223 Email: pasha@gmail.com Date: 12/07/2017 Invoice Number: 1004 Client: Pavel Nayda, Service Description Amount 12/07/17 08:41 PM December 7, 2017

More information

2017 Summary Organizer Personal and Dependent Information

2017 Summary Organizer Personal and Dependent Information Summary Organizer Personal and Dependent Information Personal Information Name SSN Date of birth Healthcare coverage ALL year Taxpayer Spouse Street address, city, state, and ZIP Occupation Daytime phone

More information